Judgement

Cash gifts (“sagan”) received at marriage held to be a satisfactory source; Section 69A addition unsustainable.

Big Demonetisation Relief: ITAT Delhi Deletes Cash Addition on Marriage Gift Explanation

The ITAT held that the services provided for AMC would qualify for TDS to be made under Section 194C and not Section 194J of the Income Tax Act.

Big TDS Relief: ITAT Says AMC Is Not Fee for Technical Services Under Section 9(1)

The ITAT held that a written loan agreement or repayment of loan and interest are not essential ingredients for establishing the genuineness of the loan transaction.

Big Section 68 Relief: ITAT Says Written Loan Agreement or Interest Not Essential to Prove Loan Genuineness

Tribunal holds that once the basis of reopening fails, Assessing Officer cannot make additions on unrelated issues.

ITAT Delhi Quashes Reassessment Addition Where Original Reopening Ground Was Dropped

Articles

Know the common reasons for delayed tax refunds in 2026 and how to check and resolve them quickly.

Six Common Reason of Late Tax Refunds and How to Solve Them

Repair and overhaul services under Smart Parts Q400 Agreement do not satisfy “make available” test under India-Canada DTAA

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

Big Demonetisation Relief: ITAT Delhi Deletes Cash Addition on Marriage Gift Explanation

Big TDS Relief: ITAT Says AMC Is Not Fee for Technical Services Under Section 9(1)

Big Section 68 Relief: ITAT Says Written Loan Agreement or Interest Not Essential to Prove Loan Genuineness

ITAT Delhi Quashes Reassessment Addition Where Original Reopening Ground Was Dropped

Six Common Reason of Late Tax Refunds and How to Solve Them

ITAT Delhi Holds Aircraft Maintenance Receipts Not Taxable as FTS/FIS in India